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41 line item
1) Военный термин: предмет снабжения2) Вычислительная техника: элемент строки3) SAP. отдельная позиция, позиция4) Глоссарий компании Сахалин Энерджи: статья затрат (см. budget item и cost item)5) Контроль качества: позиция (строка в перечне или документе с определением характеристик изделия) -
42 noncash item
1) фин., банк. неденежный документ* (долговой документ, подлежащий инкассированию; в отличие от денежных документов, напр. обычных чеков, по таким документам банк не осуществляет немедленную выплату денежных средств или немедленное перечисление средств на счет клиента; при предъявлении таких документов в банк средства на счет клиента будут переведены только после получения соответствующей суммы с плательщика; к таким документам обычно относят простые векселя, чеки со специальными условиями и прилагаемыми документами, иностранные чеки)Ant:See:2) учет неденежная статья*а) (расходы и доходы, не влияющие напрямую на величину денежного потока, напр., амортизация)б) (доходная или расходная статья, которая включается в расчет чистого финансового результата, но не связана с движением денежных средств, напр., амортизация)Syn:See: -
43 marginal cost
Econthe amount by which the costs of a firm will be increased if its output is increased by one more unit, of if one more customer is served.EXAMPLEIf the price charged is greater than the marginal cost, then the revenue gain will be greater than the added cost. That, in turn, will increase profit, so the expansion in production or service makes economic sense and should proceed. The reverse is also true: if the price charged is less than the marginal cost, expansion should not go ahead.The formula for marginal cost is:Change in cost /change in quantityIf it costs a company $260,000 to produce 3,000 items, and $325,000 to produce 3,800 items, the change in cost would be:$325,000 – $260,000 = $65,000The change in quantity would be:3,800 – 3,000 = 800When the formula to calculate marginal cost is applied, the result is:$65,000 /800 = $81.25If the price of the item in question were $99.95, expansion should proceed.Relying on marginal cost is not fail-safe, however; putting more products on a market can drive down prices and thus cut margins. Moreover, committing idle capacity to longterm production may tie up resources that could be directed to a new and more profitable opportunity. An important related principle is contribution: the cash gained (or lost) from selling an additional unit. -
44 non-recurring item
учет разовое [случайное\] событие (отраженные в финансовой отчетности событие, хозяйственная операция или результат хозяйственной деятельности, которые не свойственны для данной компании или редко повторяются; напр., доход или убыток от продажи объектов основных средств)See: -
45 special item
1) учет особое событие, особая операция (событие или хозяйственная операция, которая не является нормальной для данной фирмы, т. е. она не имеет никакого отношения к обычной деятельности фирмы)See:2) учет особая [специальная\] статья (доходов [расходов\])* (дополнительные поступления или затраты, связанные с вышеуказанными событиями или операциями)See: -
46 total cost of ownership
Gen Mgta structured approach to calculating the costs associated with buying and using a product or service. Total cost of ownership takes the purchase cost of an item into account but also considers related costs such as ordering, delivery, subsequent usage and maintenance, supplier costs, and after-delivery costs. Originally designed as a process for measuring IT expense after implementation, total cost of ownership considers only financial expenses and excludes any cost-benefit analysis.Abbr. TCO -
47 indirect cost
Gen Mgta fixed or overhead cost that cannot be attributed directly to the production of a particular item and is incurred even when there is no output. Indirect costs may include the cost center functions of finance and accounting, information technology, administration, and personnel. -
48 equivalent unit cost
Экономика: расходы на производство одной условной единицы продукции (The equivalent unit cost of manufacturing an item equals the total cost divided by the equivalent units) -
49 material cost
Opsthe cost of the raw materials that go into a product. The material cost of a product excludes any indirect costs, for example, overheads or wages, associated with producing the item. -
50 unit cost
Finthe cost to a company of producing one item that it markets -
51 indirect cost
A cost that is not directly attributed to the production of an item or the performance of a service. -
52 discretionary item
учет дискреционная статья* (доходная или расходная статья, которая может быть изменена по усмотрению руководителя)See: -
53 line item budget
Finthe traditional form of budget layout showing, line by line, the costs of a cost object analyzed by their nature (salaries, occupancy, maintenance etc.) -
54 actual item cost
Производство: фактическая стоимость изделия -
55 additional compensations (functional cost budget item)
Нефть: дополнительные выплаты (Строка Бюджета функциональных затрат; материальная помощь)Универсальный англо-русский словарь > additional compensations (functional cost budget item)
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56 ценовая единица
Большой англо-русский и русско-английский словарь > ценовая единица
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57 цінова одиниця
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58 kustannuserä
• cost item -
59 ценовая единица
Русско-Английский новый экономический словарь > ценовая единица
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60 статья издержек
Большой англо-русский и русско-английский словарь > статья издержек
См. также в других словарях:
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